Phil Smith

Sunderland’s Dutch left-back is keen on a reunion with Sam Allardyce at Selhurst Park and the Black Cats are not likely to stand in his way, despite the Eagles being rivals in the fight to avoid Premier League relegation.

However, they would be loath to let their only senior left-back go without having lined up a replacement.

Taylor, 27, could be an ideal fit.

He is comfortable playing either at left-back or left wing-back, a position he has excelled in for his national side in recent years, scoring in a 3-0 win over Russia during Wales’ remarkable run to the Euro 2016 semi-finals.

The Swans now have three left-backs on their books, new manager Paul Clement having shelled out £4.5million to sign Martin Olsson from Championship club Norwich City.

Olsson went straight into the side and impressed in the shock 3-2 win over Liverpool at Anfield last weekend.

They are thought to be open to moving Taylor or young Scot Stephen Kingsley on, with the former the more likely to attract Premier League interest.

Swansea’s financial predicament is not dissimilar to Sunderland’s, wages accounting for the vast majority of their financial outlay, pushing the financial fair play margins to the limit.

Black Cats boss David Moyes has spoken of his desire to add players from the British Isles to his squad this month, already having a bid for Norwich City’s Robbie Brady knocked back. Ireland star Brady is another who can play as a full-back or a wing-back.

He also had an interest in Everton centre-back Phil Jagielka, but has since moved to bring Joleon Lescott in on a free.

Moyes said: “Ideally, I have said for a while that I would like to add a few more British players to the club – that’s not as easy as it sounds, though.”

Taylor has been a key part of Swansea ’s climb up the footballing pyramid and has made more than 100 Premier League appearances.